26 CFR § 43.0-1 - Introduction.

---
identifier: "/us/cfr/t26/s43.0-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 43.0-1 - Introduction."
title_number: 26
title_name: "Internal Revenue"
section_number: "43.0-1"
section_name: "Introduction."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "43"
part_name: "EXCISE TAX ON TRANSPORTATION BY WATER"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 8314, 55 FR 41520, Oct. 12, 1990, unless otherwise noted."
cfr_part: "43"
---


# 43.0-1 Introduction.

The regulations in this part 43 are designated “Excise Tax on Transportation by Water.” The regulations relate to the taxes on transportation by water imposed by section 4471 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by section 4471.

[T.D. 8442, 57 FR 48185, Oct. 22, 1992]